Five minutes after intravenous administration of 50 mg/kg of the novel choline analogue selenonium choline [(CH3)2Se + CH2CH2OH, SeCh], only 8% of the administered dose was accounted for in blood, brain, liver, heart, and kidney tissues. 2. SeCh was acetylated in vivo to acetylselenonium choline (ASeCh) in all of the tissues examined. 3. During postmortem incubation, brain concentrations of SeCh and ASeCh increased to 535% and to 425%, respectively. 4. K(m) and Vmax values for the phosphorylation of SeCh by choline kinase were higher and lower, respectively, compared to the phosphorylation of choline. 5. Acetylation of SeCh was described with K(m) and Vmax values that were both higher than the values for Ch. 6. The data suggest that SeCh is phosphorylated and incorporated into various lipids in brain tissue, and is acetylated to ASeCh by both nonneural and neural tissues.